https://www.taxtmi.com/caselaws?id=162014 Revisional power under section 22-A of the Karnataka Sales Tax Act could be exercised only in relation to orders or proceedings passed under sections 20 or 21. Because the assessment was made under section 5-B and the refund approval was granted by the Joint Commissioner, neither order fell within that revisional ambit; the Additional Commissioner therefore acted without inherent jurisdiction, and the revisional order was void ab initio and quashed. Section 24-A, which bars belated objections only as to territorial or pecuniary jurisdiction, did not prevent the assessee from challenging a fundamental lack of jurisdiction for the first time in appeal. en-us Fri, 10 Mar 2006 00:00:00 +0530 Fri, 14 Feb 2014 15:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162014 Revisional power under section 22-A of the Karnataka Sales Tax Act could be exercised only in relation to orders or proceedings passed under sections 20 or 21. Because the assessment was made under section 5-B and the refund approval was granted by the Joint Commissioner, neither order fell within that revisional ambit; the Additional Commissioner therefore acted without inherent jurisdiction, and the revisional order was void ab initio and quashed. Section 24-A, which bars belated objections only as to territorial or pecuniary jurisdiction, did not prevent the assessee from challenging a fundamental lack of jurisdiction for the first time in appeal. Case-Laws VAT and Sales Tax Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162014